There is hereby imposed upon all persons engaged in the business of selling tangible personal property (excluding items of tangible personal property titled or registered with an agency of the state; excluding sales of food for human consumption that is to be consumed off-premises where it is sold, other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption; and excluding prescription and non- prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics) at retail in the city, a home rule municipal retailers’ occupation tax at the rate of 1% on the gross receipts from such sales made in the course of such business.
(Prior Code, § 36.001) (Ord. 69-O-719, passed - -1969; Ord. 06-O-1849, passed 3-29-2006)